RUSSIAN FEDERATION FEDERAL LAW On introducing amendments to Part Two of the Tax Code of the Russian Federation, Changes and Additions to some other Russian Federation legislative acts and the recognition of certain legislative acts of the Russian Federation lapsed By the State Duma on 21 May 2003 2003 (B The federal laws of 29 July 2004. N 95-FZ; of 24.11.2008 N 205-FZ; of 24.07.2009 N 213-FZ; dated 27.07.2010. N 229-FZ) Article 1. Add to section VIII-1 part of the second Tax Code of the Russian Federation (Collection of Russian legislation, 2000, N 32, art. 3340; 2001, N 53, sect. 5023; 2002, N 30, est. 3021; 2003, N 1, est. 5, 6, 8) Chapter 26-4, to read: " CHAPTER 26-4. THE ELEMENTS OF THE ELEMENTS OF THE IMPLEMENTATION OF AGREEMENTS OF THE PRODUCT OF PRODUCT Article 346-34. The basic concepts used in this chapter For the purposes of this chapter, the following basic concepts are used: investor, a legal person, or a cooperative-activity-based contract which has the status of a legal entity to unify legal entities that invest their own assets (property and (or) property rights) in prospecting, exploration and production of mineral resources and subsoil assets. The terms of the product sharing agreement (hereinafter referred to as the agreement); products-minerals extracted from the subsoil of the Russian Federation, as well as on the continental shelf of the Russian Federation and (or) within the exclusive economic zone of the Russian Federation, in the subsoil area, The first in its quality is the Russian Federation State standard, the industry standard, the regional standard, the international standard, and, in the absence of the specified standards for the individual, of the mined mineral-the standard of the organization (enterprises). Mineral products derived from further processing (enrichment, technological transfer) and manufactured goods; Quantity of mining and quarrying products in actual production (extracted) from the mineral (waste, loss) minerals (rock, liquid and other mixture), the first by its quality THE RUSSIAN FEDERATION A regional standard, an international standard, and where there are no specified standards for an individual extracted mineral, the standard of the organization (s) obtained by the investor in the course of the implementation of the agreement and reduced by The number of technological losses within the established standards. In the execution of agreements that apply the order of the section of the product laid out in article 8, paragraph 2, of the Federal Law " About the Partition Agreements ", the share of the state in the total production volume is equal to at least 32 percent of the total output produced; section of products-the division between the state and the investor of the produced products in in kind and/or in value terms in accordance with the Federal "About product-partition agreements"; profitable products-produced during the reporting (tax) period when implementing the agreement products minus the value equivalent of which is used for the payment of a mineral extraction tax and compensation products; offset products-part of the production performed in the execution of the agreement which should not exceed 75 per cent of the total The number of manufactured products, and 90 per cent of the total amount produced on the continental shelf of the Russian Federation, transferred to the investor's property to recover costs incurred (reimbursable), of which the agreement is established in accordance with this chapter; section of the section is the place of commercial accounting in which the state transfers part of the produced goods to the investor under the terms of the agreement agreements. When oil is extracted, the place of commercial accounting is determined when it is transported by pipeline, as a place where the oil via the pipeline enters the measuring station and where it is measured quantity and quality definition, quality of production and transmission to the main pipeline system. In the case of transportation of oil by other means than pipeline, the place of commercial accounting is defined by the agreement as the place where the oil enters the control station and in which the quantity is measured and quality definition; the price of the product-determined according to the terms of the agreement the value of the product, unless otherwise specified by this chapter; oil price is the price of the oil implementation specified by the parties to the transaction, but not less than the average crude oil price of the Yair crude oil price during the reporting period, defined as the sum of the average purchase and sale price of the world oil markets (Mediterranean and Rotterdam) for all trading days divided by the number of days of trading in the relevant reporting period. The average crude oil price levels for the past month in the world oil markets (the Mediterranean and the Rotterdam) monthly are made available on a monthly basis, not later than the 15th of the following month, through official sources of information, by the Government of the Russian Federation. In the absence of this information in official sources of information, the average crude oil price of the crude oil in the world oil markets (Mediterranean and Rotterdam) is determined by the taxpayer over the reporting period independently. Article 346-35. General provisions 1. This chapter sets out the special tax regime applicable to the implementation of the agreements concluded in accordance with the Federal Law " O. Product agreements " and meet the following conditions: (1) the agreements have been concluded after the auction for subsoil use under other conditions than the production section, in the order and under the conditions which are defined in article 2, paragraph 4, of the Federal Law "About Product Arrangement", and the recognition of the failed auction; 2) in the execution of the agreements that apply the order of the production section, Article 8, paragraph 2, of the Federal Law "On Production Partitions Agreements", the share of the State in the total production volume a total of at least 32 per cent of the total number of " The agreements provide for an increase in the share of the state in profitable products in the case of improving the investment efficiency indicators for the investor in the implementation of the agreement. Investment efficiency indicators are established in accordance with the terms of the agreement. 2. Taxpayers who use the right to apply a special tax regime in the execution of agreements, submit relevant notices to the tax authorities in writing and the following documents: section agreement Products; the decision to approve the results of the auction for the right to use the subsoil area on different terms than the section of production, in accordance with the Law of the Russian Federation "About Subsoil" and about Auction recognition failed due to lack of participants. 3. For the purposes of this chapter, the price of the product (oil price) is used to determine the value of the product to be transferred to the investor for the profit section in value terms, to determine the profit subject to taxation, and also to compensate the investor for the payment of taxes and charges in the cases provided for in this chapter. 4. The special tax regime established by this chapter shall apply throughout the duration of the agreement. 5. The special tax regime established by this chapter applies to the taxpayer and payer of the fees referred to in article 346 to 36 of this Code. 6. The special tax regime established by this chapter provides for the replacement of taxes and fees set by the laws of the Russian Federation on taxes and charges, as part of the production under conditions The Convention on the Rights of the 7. In the implementation of the agreement providing for the division of produced goods in accordance with article 8, paragraph 1 of the Federal Act about the product division ", the investor pays the following taxes and fees: Value added tax; corporate income tax; class="doclink " href=" ?docbody= &prevDoc= 102081945&backlink=1 & &nd=102131827 "target="contents" title= " "> dated 24.07.2009 N 213-FZ mineral extraction tax; natural resource use payments; adverse environmental charges; water use charges; State duty; customs duties; land tax; excise, with the exception of excise duties on excisable minerals, as provided for in article 181, paragraph 2, of this Code. The investor shall be exempt from the payment of regional and local taxes and charges in accordance with this chapter on the decision of the relevant legislative (representative) body of the state authority or representative body of the local government. Self-governance. The amount of the value-added tax paid by the investor, the unified social tax, payments for the use of natural resources, payment for the use of water objects, state duties, customs duties, land tax, In accordance with the provisions of this chapter, the excise duties as well as the amount of the negative environmental impact shall be refunded. The investor does not pay a tax on the property of the organizations in respect of fixed assets, intangibles, reserves and costs, which are on the taxpayer's balance and are used exclusively for the performance of activities, under the agreements. In the event that the property is used by an investor not for the purposes of performance of the agreement, it is subject to a tax on the property of the organizations in the ordinary manner. " The list of documents for which tax authorities are exempted from payment of the tax shall be determined by the Government of the Russian Federation. The investor does not pay the transport tax on its vehicles (excluding cars) used solely for purposes of the agreement. " The list of documents for which tax authorities are exempted from payment of the tax shall be determined by the Government of the Russian Federation. If vehicles are not used for the purposes of the agreement, the payment of the transport tax shall be carried out in a generally established manner. 8. In the implementation of the agreement providing for the terms of the production section under article 8, paragraph 2, of the Federal Law " On agreements about the product section ", the investor pays the following taxes and fees: (The paragraph of the forty-sixth is no longer valid-Federal Law dated 24.07.2009 N 213-FZ State duty; customs duties; value added tax; charges for adverse effects on the environment. The investor shall be exempt from the payment of regional and local taxes and charges in accordance with this chapter on the decision of the relevant legislative (representative) body of the state authority or representative body of the local government. Self-governance. 9. Goods imported into the customs territory of the Russian Federation for the performance of work under the agreement stipulated in the programmes of work and the estimates of expenditures approved in accordance with the procedure established by the agreement shall be exempt from the payment of the customs duty. " Goods produced in accordance with the terms of the agreement and exited from the customs territory of the Russian Federation. " The list of documents in which the Customs authorities are exempt from payment of the said tax shall be determined by the Government of the Russian Federation. 10. In the execution of the agreement, the tax object, the tax base, the tax period, the tax rate and the calculation of the tax in respect of the taxes referred to in paragraphs 7 and 8 of this Article shall be determined by the circumstances provided for in the Tax Code. the provisions of this Chapter acting on the date of entry into force of the agreement. 11. If changes are made during the term of the agreement on the names of any of the taxes and charges referred to in this Code without modification of the tax elements, such taxes and charges shall be calculated and paid in the performance of the agreement with the new agreement. Name. 12. In case of changes during the term of the agreement on the payment of taxes and fees, as well as changes to the forms, the order of filling and the deadlines for the submission of tax returns without altering the tax base, the tax rate and the order of calculation of the tax (tax elements) the payment of taxes and fees, as well as the submission of tax returns, shall be in accordance with the current legislation on taxes and fees. 13. If the value added tax rate is changed during the period of validity of the agreement, the tax shall be calculated and paid at the tax rate established in accordance with Chapter 21 of this Code. 14. In the event that the regulatory legal acts of the legislative (representative) bodies of State power and representative bodies of local self-government do not provide for the release of the investor from the payment of regional and local taxes and fees, The expenses of the investor in payment of these taxes and fees are to be repaid to the investor by a corresponding reduction in the share of manufactured goods transferred to the relevant entity of the Russian Federation, the equivalent of the amount of the taxes actually paid and fees. 15. In the execution of agreements concluded prior to the entry into force of the Federal Act, the terms of release are applied Payment of taxes, fees and other obligatory payments, as well as the procedure for the calculation, payment and return (reimbursement) of taxes, fees and other obligatory payments stipulated by the said agreements. In case of non-compliance with the provisions of this Code and (or) other acts of the legislation of the Russian Federation on taxes and duties, acts of legislation of the subjects of the Russian Federation on taxes and fees, legal acts of representative bodies, The terms of such agreements apply to the local authorities ' taxes and fees. Article 346-36. Taxpayers and tax payers in implementing agreements. { \b Delegate } { \b } { \b } { \b } { \b } Taxpayers and payers paid by the special tax regime established by this chapter are recognized as investors in the agreement under the Federal Law "About Production Partition Agreements" (hereafter referred to as taxpayers). 2. The taxpayer has the right to order the performance of its duties connected with the application of the special tax regime established by this chapter in the execution of the agreements, the operator with his consent. The operator exercises, in accordance with this Code, the authorization granted to it by the taxpayer on the basis of a notarized power of attorney issued in accordance with the procedure established by the civil legislation of the Russian Federation, in accordance with the provisions of this Code. The quality of the authorized representative of the taxpayer. Article 346-37. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \cs6\f1\cf6\lang1024 } The provisions of this article shall apply in the implementation of agreements which provide for the terms of the section of produced goods in accordance with article 8 (1) of the Federal Law "About Product Section Agreements" 2. Taxpayers shall determine the amount of the mineral extraction tax payable in accordance with chapter 26 of this Code, taking into account the characteristics set out in this article. 3. The tax base for oil and gas condensate production from oil and gas fields is defined as the quantity of natural minerals produced in accordance with Article 339 of this Code. 4. The tax base is defined separately for each agreement. 5. The tax rate for oil and gas condensate production from oil and gas condensate fields is 340 rubles per tonne. At the same time, the tax rate is applied with a coefficient of the dynamics of world oil prices,-K. c This factor is determined by the taxpayer on a monthly basis according to the formula: K = (Q-8) x R/252, tz where the average for the tax period is the crude oil price level of the crude stamp The average value of the US dollar against the Russian ruble set by the Central Bank of the Russian Federation for the tax period is $1 per barrel. The average value for the tax period of the US dollar against the Russian ruble set by the Central Bank of the Russian Federation is determined by the taxpayer independently as the average value of the value of the dollar The Central Bank of the Russian Federation is to be established by the Central Bank of the Russian Federation for all the days in the corresponding tax period. The average for the tax period is defined as the sum of the average purchase and sale prices on the world oil markets (Mediterranean and Rotterdam) for all trading days divided by The number of days of trading in the relevant tax period. The average crude oil price levels of the crude oil in the world oil markets (the Mediterranean and Rotterdam) averaged over the past month at the latest by the 15th of the following month through official sources of information OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the absence of this information in official sources of information, the average crude oil price level of the crude oil in the world oil markets (Mediterranean and Rotterdam) is defined by the average expired tax period. The taxpayer is self- Calculated in the order defined by this article, coefficient (K) rounded to the fourth character in accordance with the effective rounding order. The sales tax amount for the extraction of oil and gas condensate from the oil and gas condensate fields is calculated as the corresponding tax rate calculated on the basis of the coefficient (K) and the value of of the tax base, is determined according to this article. 6. In the execution of the agreements, the tax rates established by article 342 of the present Code, except for oil and gas condensate, are applied with a factor of 0.5. 7. The tax rate established in paragraph 5 of this article shall be applied to oil and gas condensate extracted from oil and gas condensate fields with a factor of 0.5 to the limit of commercial production of oil and gas condensate, that can be set up by an agreement. If the agreement establishes a limit on commercial oil and gas condensate production, when such a ceiling is reached, the tax rate is applied with a factor of 1, which does not change over the course of the agreement Operation of the agreement. Article 346-38. { \cs6\f1\cf6\lang1024 } Organization { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b The provisions of this article shall apply in the implementation of the agreements which provide for the order of section of the products, established by article 8 (1) of the Federal Law About Product Section Agreements. 2. Taxpayers determine the amount of the corporate income tax (hereinafter referred to as the tax) payable in accordance with Chapter 25 of this Code, taking into account the characteristics set out in this article. 3. The tax object recognizes the profits earned by the taxpayer in connection with the implementation of the agreement. For the purposes of this article, the income of the taxpayer shall be recognized as income from the implementation of the agreement, reduced by the amount of expenses determined in accordance with this article. If the party to the agreement is a union of organizations that does not have the status of a legal entity, the income received by each organization participating in the association is determined in proportion to the share the relevant participant in the general income of such association for the reporting (tax) period. 4. The taxpayer's income from the implementation of the agreement recognizes the value of the profitable products owned by the investor under the terms of the agreement, as well as the unrealized income, determined in accordance with article 250 of the present Code. The value of a profitable product is defined as the product of the volume of the profitable product and the price of manufactured products, which is set by the agreement, with the exception of the price (oil price) determined in accordance with this chapter. 5. The costs of the taxpayer are recognized as valid and documented expenses incurred by the taxpayer in the implementation of the agreement. The composition, size and order of their recognition shall be determined in accordance with chapter 25 of the present Code, taking into account the characteristics set out in this article. Expense-based expenses for the purposes of this chapter shall recognize the expenses incurred by the taxpayer in accordance with the programme of work and the cost estimates approved by the operating committee, in accordance with the procedure set out in the report of the Secretary-General. Agreement, as well as unrealized costs directly related to the implementation of the agreement. 6. For the purposes of this chapter, the expenditure of the taxpayer is divided into: 1) the costs recovered from compensation products (refundable); 2) the costs that reduce the tax base. 7. The costs incurred are recognized as expenses incurred by the taxpayer in the reporting (tax) period in order to perform the work under the agreement in accordance with the programme of work and the cost estimates. Not accepted reimbursement: 1) produced (incurred) pending the entry into force of the agreement: costs of acquiring a geological information package to participate in the auction; costs of fees for participation in Auction for use of subsoil subsoil under agreement; 2) produced (suffered) from the date of entry into force of the agreement: one-off payments for subsoil use when certain events specified in agreement; mining tax; payments (interest) on received loan and loan funds, as well as commissions and other expenses related to obtaining and using loan funds to finance the operation of the agreement; costs, Article 262, paragraph 3, of this Code; Article 262, paragraphs 10 and 13, and Article 265, paragraph 2, of this Code. 8. The reimbursable expenses as provided for by the agreement under this article shall be approved by the operating committee in the manner established by the agreement. For the purposes of this article, the amount of the reimbursement shall be determined for each reporting period (tax) period and shall be reimbursed to the taxpayer by means of compensation in the manner determined by paragraph 10 of this article. 9. Reimbursable costs include: 1) expenses incurred by the taxpayer pending the entry into force of the agreement. Expenses incurred prior to the entry into force of the agreement are recognized as refundable if an agreement has been entered into previously undeveloped mineral deposits and these costs were not previously recognized by the subsoil user for the purposes of the calculation of the tax in accordance with Chapter 25 of this Code. These costs should be reflected in the cost estimates submitted at the same time as the cost estimates for the first year of the agreement and shall be reimbursed in the order and amount provided for in this article. For the purposes of application of this article, depreciation is not accrued under this type of depreciable property. In the event that expenses are incurred in accordance with article 256 of the present Code, the reimbursement shall be as follows: if the said expenses are incurred by the Russian taxpayer They are subject to compensation in the amount not exceeding the residual value of the depreciable property determined in accordance with article 257 of the present Code; if the said expenses are incurred by the taxpayer, by a foreign organization, they are to be refunded in size, not to 2) expenses incurred by the taxpayer from the date of entry into force of the agreement and for the duration of its validity. These costs include: Article 261, paragraph 1, of this Code, as well as similar expenses for related subsoil assets, if this is the case is covered by an agreement and is included in the costs evenly over 12 months; costs of acquisition, construction, manufacture, delivery of depreciable property (fixed assets and intangible assets) and bringing it to the state in which it is fit for use shall be included in the composition of the Recoveries of expenses in the amount of the actual costs incurred, provided that they are included in the work programme and cost estimates and subject to the limitations established by the agreement. No depreciation in the order established by this Code is incurred for such expenses; expenses incurred in the form of contributions to the liquidation fund for the financing of the liquidation activities shall be taken into account for the purposes of the amount and order of the tax set by the agreement. The procedure for the formation and use of the liquidation fund shall be established by the Government of the Russian Federation; costs related to the maintenance and operation of the property, which has been donated by the State Taxpayer under Article 11 of the Federal Law "On Product Section Agreements", is taken into account for tax purposes in the amount of Actual expenditures incurred; Management costs related to the implementation of the agreement, which include the cost of rent of the taxpayer's offices, including those located outside the Russian Federation, the cost of their maintenance, information and Consultancy, hospitality, advertising expenses and other management costs under the terms of the agreement are reimbursed as part of the management costs established by the agreement, but not more than 2 per cent of the total amount The costs to be reimbursed to the taxpayer in the reporting (tax) period. The excess of management costs over the regulation established by this paragraph is taken into account in the calculation of the tax base of the investor. 10. For the purposes of this chapter, refunds shall be reimbursed to the taxpayer at a level not exceeding the threshold of the compensation limit, which cannot be higher than the amount determined in accordance with Article 346-34 of this Code. Compensatory products for the reporting (tax) period are calculated by dividing the taxable amount of the taxpayer's expenses on the price of products determined in accordance with the terms of the agreement or the price of oil, to be determined in accordance with this chapter. If reimbursement does not reach the threshold of compensation in the reporting (tax) period, the taxpayer is reimbursed for the full amount of the expenses during that period. If reimbursement exceeds the compensation limit in the reporting (tax) period, the reimbursement shall be in the amount of the specified limit. Reimbursable reimbursable expenses are to be included in the refundable expenses of the next reporting (tax) period. Capital expenditures are accepted for reimbursement subject to the requirement to use the share of goods of Russian origin in the operation of an agreement established by article 7, paragraph 2, of Federal Law " About Production Partition Agreements ". Failure to comply with this requirement is a ground for refusing the reimbursement of the relevant investor's expenses. The acquisition of equipment and other property is subject to the amortization of the property set out in articles 256 to 259 of this Code. 11. Expenses that reduce the tax base shall include expenses taken into account for tax purposes in accordance with Chapter 25 of this Code and not included in the refundable expenses determined in accordance with the provisions of this Code. articles. The amounts specified in this paragraph do not include the amount of the mineral extraction tax. 12. For the purposes of this chapter, the following order of recognition of income and expenses is applied: 1) for the income received by the taxpayer as part of a profitable product, the date of receipt of income is the last day of the reporting (tax) The period in which the profitable section was implemented; (2) other types of income and expenses apply the recognition of income and expenses as set out in Chapter 25 of this Code. 13. The tax base for the purposes of this article shall be deemed to be the monetary value of the profits subject to taxation determined in accordance with paragraph 3 of this article. The tax base is defined for each agreement separately. 14. In the event that the tax base calculated in accordance with the provisions of this article is a negative value for the relevant tax period, it shall be recognized as zero for that tax period. The taxpayer has the right to reduce the tax base by the amount of the negative amount received in the subsequent tax periods for the 10 years following the tax period in which the negative amount was obtained, but no longer than the period Operation of the agreement. 15. The amount of the tax rate shall be determined in accordance with article 284, paragraph 1, of this Code. The Tax rate that applies to the effective date of the agreement is applied throughout the term of the agreement. 16. Taxpayers calculate the tax base of each reporting (tax) period on the basis of tax accounting data. The tax register is implemented in accordance with Chapter 25 of this Code. The tax accounting procedure is set by the taxpayer in the accounting policy for tax purposes approved in due course. 17. The tax and reporting periods of the tax shall be established in accordance with article 285 of this Code. 18. The procedure for calculating the tax (advance payments) and the date of payment shall be determined in accordance with chapter 25 of the present Code. (Uspent force in paragraph 18 of Article 346-38-Federal Law of 24.11.2008 N 205-FZ) 19. The characteristics of the calculation and payment of tax by a taxpayer having separate units are defined in article 288 of this Code. At the same time, the payment of the amount of the tax (advance payments), which are to be credited to the revenue part of the budgets of the constituent entities of the Russian Federation and local budgets, is made by the taxpayer on the location of the subsoil of the subsoil. Agreement. 20. For the purposes of this article, the taxpayer shall maintain a separate record of the income and transaction costs arising from the implementation of the agreement. In the absence of separate accounting, the profit taxation procedure established by chapter 25 of this Code shall apply, without taking into account the characteristics set out in this article. 21. Income and expenditure of the taxpayer for other activities not related to the implementation of the agreement, including income in the form of remuneration for the performance of the operator's functions and (or) for the sale of products belonging to the State under conditions Agreements, shall be taxed in accordance with the procedure established by chapter 25 of this Code. Profit received by the investor from the sale of compensation products is subject to taxation in accordance with the procedure established by chapter 25 of this Code and is defined as the proceeds from the sale of compensation products (defined in under article 249 of this Code), reduced by the amount of expenses related to the sale of these products (defined in accordance with article 253 of this Code) and not included in the value of the compensation product, the value of the compensation product determined in accordance with paragraph 10 of this article. In the event of a loss suffered by the taxpayer, it shall be taken for tax purposes in accordance with the procedure and conditions set out in article 283 of this Code. Article 346-39. { \b Value added tax } { \b } { \b } { \b } { \b value } { \b In the performance of the Agreements, the value added tax (hereinafter referred to as the tax) shall be paid in accordance with Chapter 21 of this Code, taking into account the characteristics set out in this article. 2. The tax rate applicable to the tax period in accordance with Chapter 21 of this Code applies to the execution of the agreements. 3. In the case of tax deductions, the amount of tax deductions for the performance of the agreement exceeds the total tax amount calculated on goods (work, services) sold (transferred, performed, rendered) in the reporting (tax) the period (including, in the absence of the said implementation), the difference shall be compensated (set-off, return) to the taxpayer in accordance with the procedure established by article 176 of this Code. 4. In the event of failure to comply with the terms of reimbursement (return) established by article 176 of this Code, the amounts to be returned to the taxpayer shall be increased with one three-hundred-hundred-hundred-sixties refinancing rate of the Central Bank of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. Not taxing (exempt from taxation): Donation of goods required for the performance of the agreement between the investor under the agreement and the agreement operator according to the program The work and cost estimates approved in accordance with the procedure established by the agreement; the transfer by an organization that is a member of an organization that does not have the status of a legal entity of the association of organizations acting as an investor in the agreement, to other participants in such a merger Goods produced by the investor under the terms of the agreement; the transfer of the taxpayer to the property of the State of the newly created or acquired taxpayer's property used to carry out the work Agreement and to be transferred to the State in accordance with the terms of the agreement. Article 346-40. { \cs6\f1\cf6\lang1024 } Tax { \cs6\f1\cf6\lang1024 } { \b } { \b According to taxes stipulated in Article 346-35 of this Code, the taxpayer presents to the tax authorities on the location of the subsurface area provided for use on the terms of the agreement, tax returns for each tax, for each tax The agreement is separate from other activities. If the subsoil provided for use under the terms of the agreement is located on the continental shelf of the Russian Federation and (or) within the exclusive economic zone of the Russian Federation, the taxpayer represents Tax declarations under articles 346 to 35 of the present Code, to tax authorities by location. (Article 1 is no more effective in paragraph 2 of Article 346-40 of the Tax Code of the Russian Federation-Federal Law 27.07.2010 N 229-FZ) 3. Instructions on the completion of tax declarations are being developed and approved by the Ministry of the Russian Federation on taxes and charges, in coordination with the Ministry of Finance of the Russian Federation. 4. The taxpayer shall, annually, not later than 31 December of the year preceding the plan, shall submit to the tax authorities referred to in paragraph 1 of this article approved in accordance with the procedure established by the agreement, the programme of work and the cost estimates for the Agreement for the following year. Under the newly introduced agreements, the taxpayer shall submit to the tax authorities referred to in paragraph 1 of this article approved in accordance with the agreement, the programme of work and the cost estimates of the agreement, for the current year. In the case of modifications and/or additions to the work programme and the cost estimate, the taxpayer is required to submit the changes and (or) additions within a period not later than 10 days from the date of their adoption in the manner prescribed by the agreement. Article 346-41. Taxpayers ' accounting considerations for compliance 1. Taxpayers are to be registered with the tax authority on the location of the subsurface allocated to the investor under the terms of the agreement, except as provided for in paragraph 3 of this article. 2. In the case of an investor, as an investor, an association of organizations that does not have the status of a legal entity, registration in the tax authority on the location of the subsurface area provided for use under the terms of the agreement, shall be subject to all organizations of the said association, except as provided for in paragraph 3 of this article. 3. If the subsoil of the agreement is located on the continental shelf of the Russian Federation and (or) within the exclusive economic zone of the Russian Federation, the taxpayer's registration shall be made in the tax authority by its location. 4. The Ministry of the Russian Federation imposes taxes and fees on the consideration of foreign organizations acting as investors by agreement or by the operator of the agreement. 5. An application for registration in a tax authority shall be submitted to the tax authorities in accordance with paragraphs 1 and 3 of this article within 10 days of the date of entry into force of the relevant agreement. 6. The application form for registration in the tax authority is set by the Ministry of the Russian Federation on taxes and fees. 7. When filing an application for registration in the tax authority, the taxpayer at the same time submits, together with the documents referred to in article 84 of the present Code, the documents referred to in article 346 (2)-35 of the present Code. Code. 8. The form of the certificate of registration in the tax authority of the investor under the agreement as a taxpayer carrying out the activity of implementation of the agreement is established by the Ministry of the Russian Federation on taxes and fees. The certificate shall contain the name of the agreement, the date of entry into force and the expiry date of the agreement, the name of the subsurface area provided in accordance with the terms of the agreement, and the indication its location, as well as an indication that the taxpayer is an investor under the agreement or by the operator of the agreement and applies to the taxpayer the special tax regime established by this chapter. Article 346-42. { \cs6\f1\cf6\lang1024 } Visiting { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } tax The tax audit may cover any period during the period of validity of the agreement, subject to the provisions of article 87 of this Code, starting from the year of the entry into force of the agreement. 2. For the purposes of tax control, the investor under the agreement or the operator of the agreement is obliged to keep the primary documents related to the calculation and payment of taxes for the entire duration of the agreement. 3. The investor's tax examination of an agreement or operator of an agreement in connection with an agreement may not last for more than six months. When conducting field visits to organizations with branches and offices, the duration of the review shall be increased by one month to verify each branch and representative office. ". Article 2. (Overdue since January 1, 2005-Federal Law of 29.07.2004) N 95 FH) Article 3. To amend the first part of the Tax Code of the Russian Federation. 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. (5016) The following additions: Article 80 add to paragraph 10, reading: " 10. The peculiarities of the submission of tax declarations in the execution of produc-section agreements are determined by Chapter 26-4 of this Code. "; Article 82, paragraph 1, add the following paragraph: " Implementation features Tax control in the execution of produc-section agreements is defined in Chapter 26-4 of this Code. "; Article 83, paragraph 1, should be added to the following paragraph: " Taxpayers ' accounting considerations for implementation Chapter 26-4 of the present Code. "; Article 87 to be supplemented with Part 5 of the following content: " Features of tax audits in the execution of produc-section agreements are determined by Chapter 26-4 of this Code. "; Article 89 supplement the following part of the eighth content: "The peculiarities of retreats in the execution of produc-section agreements are determined by Chapter 26-4 of this Code." Article 4. To amend the Federal Law of 30 December 1995, No. 225-FZ "On agreements on division of products" (Collection of Laws of the Russian Federation, 1996, N 1, est. 18; 1999, N 2, article 246; 2001, No. 2579) The following changes and additions: 1. In article 2: , in the first paragraph of paragraph 3, the words ", except as provided for in paragraph 5 of this article", should be deleted; paragraph 4 should read: " 4. The grounds for inclusion in the lists of subsoil areas of the subsurface is the lack of geological exploration, exploration and mining of other mineral resources OF THE PRESIDENT OF THE RUSSIAN FEDERATION The absence of such an opportunity is evidenced by the holding of an auction for the right to use the subsoil area under different conditions than the section of production, in accordance with the law of the Russian Federation "On Subsoil" (in the Federal Act of 3 March 1995, N 27-FZ) and the recognition of the auction failed due to lack of participants. In case the subsoil user, to which the subsurface area was granted under other conditions than the division of products, will express the desire to conclude a product division agreement for the subsoil area, the auction provided for Paragraph 2 of this paragraph may only be held after the decision on the early termination of the right to use the subsoil area upon application of the non-user. In this case, the terms and conditions of the auction of the second paragraph of this paragraph and the terms of the auction for the conclusion of the agreement referred to in article 6, paragraph 1, of this Federal Act, shall be agreed upon by the non-user. provides compensation for the cost of the old non-user. The user is required to submit a report on the valuation of the property complex, which is intrinsically linked to the exercise of the right to use subsoil use, prior to the date of the auction An independent assessor carrying out its activities in accordance with the laws of the Russian Federation and a draft treaty on the sale of the property complex in general or part thereof. In case of disagreement with the applicant for participation in the auction, with the assessment of the property complex, inherent in the exercise of the right to use the subsoil, and (or) other terms of the contract of sale The property complex, in general, or parts thereof, of the final terms of the said contract shall be established by the courts. In case of confirmation of the lack of geological exploration, exploration and production of mineral resources on the terms of subsoil use, which do not provide for the conclusion of an agreement, subsoil can be included in the list of sites The following conditions may be granted by the Government of the Russian Federation: if the development of this subsurface area can ensure the retention of workers area for the forming organization, and the termination of development This section of the subsoil will lead to negative social consequences; if the development of this subsoil area is necessary for the involvement of mineral resources located on the continental shelf of the Russian Federation The Federation and the regions of the Far North and similar localities are located in areas where human settlements, transport and other infrastructure are lacking; of high-cost technologies for the extraction of hard-to-time, significant The amount of mineral resources in difficult mining and geological conditions. "; , paragraph 5, should be deleted. 2. In the third paragraph of article 3, paragraph 1, the words "citizens of the Russian Federation, foreign nationals" should be deleted. 3. In article 6: paragraph 1: the first paragraph should read: " 1. The agreement may be concluded with the winner of the auction, conducted in accordance with the procedure established by the legislation of the Russian Federation and agreed by the parties, but not later than one year from the date of the establishment of the commission referred to in paragraph 3 of this article. The winner of the auction is the auction participant, offering the highest price for the right to conclude an agreement. "; in the second paragraph of the" competition or "delete; in the paragraph of the third word of" competition or "and the words" or Incompetitive provision of subsoil "delete; in the fourth word of" contests or "delete; paragraph 5, amend to read: " Agreements are concluded on the basis of provisions established by OF THE PRESIDENT OF THE RUSSIAN FEDERATION Agreements relating to the use of subsoil areas located on the continental shelf of the Russian Federation and (or) within the exclusive economic zone of the Russian Federation, as well as modifications and additions to those agreements, are approved by separate federal laws. "; paragraph 2, delete; paragraph 3: the first paragraph should read: " 3. The development of conditions for subsoil use, preparation of draft agreement and negotiation with the investor for each subsoil use is carried out by a commission established by the Government of the Russian Federation, with the participation of the executive branch OF THE PRESIDENT OF THE RUSSIAN FEDERATION The commission shall be set up not later than six months from the date of the announcement of the results of the auction. "; in the third paragraph of the competition or delete; paragraph 5 should read: " 5. The signing of the agreement between the parties to the negotiations agreed upon by the parties shall be concluded between the authorized representatives of the parties to the negotiations, as a result of which all the necessary conditions of the agreement, which were not mandatory, should be agreed upon. Auction conditions. The terms of the agreement must not, however, be inconsistent with the obligatory terms of the auction. ". 4. In article 7, paragraph 2: the fourth paragraph should read: " Acquisition of necessary for geological study, mining, transportation and processing of mineral resources of technological equipment, At least 70 per cent of the total value of acquired (including lease, lease, and other grounds) of Russian origin in each calendar year for the performance of the equipment agreement, the acquisition and use of which Compensatory products are reimbursed to the investor. For the purposes of this Federal Act, equipment, equipment and materials are considered to be of Russian origin provided that they are made by Russian legal entities and (or) citizens of the Russian Federation in the territory of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION paragraph 5, delete; paragraph 9 as follows: " Parties should stipulate in the agreement a condition that at least 70 per cent of technological equipment in value terms for the extraction, transportation and processing of mineral resources (if any) "The agreement is to be purchased and/or used by the investor to perform the work on the agreement must be of Russian origin." This provision does not apply to the use of trunk pipelines, construction and acquisition of which are not covered by the agreement. "; add the following paragraph: Provisions of this article, which contradicts the principles of the World Trade Organization, in the event of the accession of the Russian Federation to the World Trade Organization, shall be or should be brought into line with these principles on time and arrangements made by the World Trade Organization OF THE PRESIDENT OF THE RUSSIAN FEDERATION In article 8: paragraph 1, amend to read: " 1. The products are subject to the division between the State and the investor, in accordance with the agreement, which must provide (except as provided for in paragraph 2 of this article) the conditions and order of: The volume of production and its value. The production of the products is recognized as the quantity of mining products and quarrying products, contained in the actual (extracted) minerals (waste, losses) of minerals (breed, liquid and other mixture), the first in terms of the quality of the relevant State standard of the Russian Federation, the industry standard, the regional standard, the international standard, and in the absence of the specified standards for the individual mined mineral, the standard of the organization (s) obtained by the investor in the course of performance under the agreement and reduced by the number of technological losses within the limits of the regulations; the definition of part of the production that is transferred to the investor's property to recover its costs The Conference of the Parties, At the same time, the threshold limit for compensation should not exceed 75 per cent, and 90 per cent of total production on the continental shelf of the Russian Federation. The composition of the costs to be reimbursed to the investor at the expense of compensation is determined by the agreement in accordance with the legislation of the Russian Federation; the section between the State and the investor of the profitable products under which The product is understood to be the product of the agreement, minus part of the product, the value of which is used for the payment of a mineral tax and compensation for the reporting (tax) period; the investor's transfer to the State of in accordance with the terms of the agreement of part of the production or its value equivalent; receipt by an investor of produced products belonging to it under the terms of the agreement. "; in paragraph 2: paragraph 3 should read as follows: " the division between the State and the investor of the product produced or the value of the manufactured goods and the determination of the State and the investor's share of the production production. The portions of such a section are determined by the agreement depending on the geological and monetary estimates of the subsoil area, the technical project, the indicators of the feasibility study of the agreement. At the same time, the share of the investor in the produced goods should not exceed 68 percent; "; the sixth paragraph should read: " Conclusion of the agreement under the conditions specified and the order of the production section should be provided for by the terms of the auction. "; add paragraph 3 as follows: " 3. The agreement may only provide for one way of section of the products referred to in this article. The Agreement shall not provide for the transition from one method of the section of produce set out in this article to another set out in this article, as well as the substitution of one way of production of the production on the other. ". 6. Article 13 should read as follows: " Article 13. Taxes and payments in the execution of the agreement 1. The Agreement applies a special procedure for calculating and paying taxes and fees established by the Tax Code of the Russian Federation and other laws of the Russian Federation on taxes and charges. 2. In the execution of the agreement, the investor pays a one-time payment for the use of the subsurface in the event of the events defined in the agreement and license (bonuses), payment for geological information about the subsoil, annual payments for contractual waters and areas In accordance with the law of the Russian Federation on the date of the signing of the agreement, the fee for the participation in the tender, the fee for the issuance of the license, and the regular payment for the use of the license, are paid in accordance with the law of the Russian Federation. Subsoil (rentals), compensation of the State' s expenses for prospecting and exploration of the Russian Federation in the areas of their traditional residence and economic activities. The amounts of the said payments and the timing of their payment are determined by the terms of the agreement. However, the procedure for determining the amount of compensation for the expenses of the State for prospecting and exploration of mineral resources, compensation for damage caused by the implementation of the works on the agreement of the small indigenous peoples of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION The procedure for crediting the budgets of different levels of the Russian Federation's budget system is determined by the budgetary legislation of the Russian Federation. ". In the second sentence of article 14, paragraph 1, the word "agreement" should be deleted. 8. In article 15: the words " 1. For ", replace by" For "; items 2 and 3, should be deleted. 9. In the second paragraph of article 17, paragraph 1, the words ", except for the competition", should be deleted. 10. Article 21 should read as follows: " Article 21. Termination of the agreement 1. The agreement shall expire at the end of the period of its validity or on the agreement of the parties, as well as on other grounds and in accordance with the procedure established by the agreement in accordance with the legislation of the Russian Federation acting on the date of the agreement. The signing of the agreement. Termination of the agreement on the agreement of the parties shall be entered into in the same manner as the original agreement, with the exception of the auction procedure. 2. The Agreement, whose provisions on the method of taxation of an investor under articles 8 and 13 of this Federal Law have not entered into force within one year of the date of the signing of the agreement, shall cease to have effect after one year from the date of its signature, without complying with the conditions set out in paragraph 1 of this article. 3. The subsurface of the subsoil under which the agreement is terminated pursuant to paragraph 2 of this article may be made available for use on the terms of the product only after the auction for the right to use subsoil of other conditions than the division of products and the recognition of the auction by the absence of the participants, and also subject to the provisions of Articles 2 and 6 of this Federal Law. ". Article 5. To amend the Law of the Russian Federation "On Subsoil" (in the wording of the Federal Law of 3 March 1995 N 27-FZ) (Statements of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 823; 1999, N 7, sect. 879; 2000, N 2, sect. 141; 2001, N 33, est. 3429; 2002, N 22, Text 2026) as follows: 1. In article 9, paragraph 2, the words "citizens of the Russian Federation, foreign citizens" should be deleted. 2. Part 2 of article 20: in paragraph 8 of the word "subsoil." replaced by the words "subsoil."; to supplement paragraph 9 with the following: "9) on the initiative of the subsoil user by its declaration . Article 6. Agreements signed after the entry into force of Federal Act No. 225-FZ of 30 December 1995 on "Product partition agreements" (hereinafter referred to as "the"). Federal Act "On product sharing agreements", provisions on conditions of taxation of investors pursuant to articles 8 and 13 of the Federal Law "Product partition agreements" is not in effect On the day of the entry into force of this Federal Act, the date of the entry into force of this Federal Act shall cease. The users continue to use the subsoil area in accordance with the current legislation of the Russian Federation on terms other than those of the production section. The conclusion of produc-section agreements for specified subsoil areas is possible only under the conditions provided for in article 4 of this Federal Law. Article 7. For subsoil areas included in the list of subsoil areas, the right of use may be granted under the terms of the product and for which the production partition agreements have not been concluded before the day of entry into force of such subsoil. The Federal Law stipulates that the agreements may be concluded only after the auction for the provision of the right to use subsoil under other conditions than the section of the produce, in the order and under the conditions set out in article 2, paragraph 4, of the Federal Act. Law "About Production Partition Agreements", and the recognition of the auction failed due to lack of participants. Subject to the conditions set out in article 2, paragraph 4, of the Federal Law "On Production Section Agreements", a An auction for the right to conclude an agreement in accordance with article 6 of the Federal Law "On Product Section Agreements". The agreement may be concluded with the winner of the said auction. If the users of the subsoil areas referred to in part one of this article are not willing to enter into the subsoil of the agreement on the division of production, they shall continue to use the subsoil areas in of the Russian Federation. This article does not apply to the conclusion of produc-section agreements for subsoil areas included prior to the entry into force of this Federal Act in the lists of subsoil areas that may be used is provided under the terms of the products and which, prior to the entry into force of this Federal Law, have been made available for the purpose of exploration and production of mineral resources other than the section of produce, in cases where such Subsoil plots located on the continental shelf of the Russian Federation, within the limits of OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation. Article 8. In the product division agreements signed after the entry into force of the Federal Law on Product Section Agreements and before entry into force This Federal Act must be amended accordingly and (or) add-ons to the terms of these agreements in accordance with article 8 of the Federal Law "About Production Section Agreements" in the wording of this Federal Law no later than one year from the date of the entry into force of this Federal Law. In the event of failure to comply with the provisions of this article, the terms and conditions of the agreements inconsistent with this Federal Act shall cease to have effect. Article 9. To be declared invalid from the date of entry into force of this Federal Law: Article 3-1 and Article 4 of the Law of the Russian Federation dated December 13, 1991 N 2030-I "On the property tax" (Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, art. 599); article 20, paragraph 3, and article 21, paragraph 6 of the Russian Federation Law of 27 December 1991 N 2118-I " On the foundations of the tax system in OF THE PRESIDENT OF THE RUSSIAN FEDERATION 527; Legislative Assembly of the Russian Federation, 1999, No. 7, Art. 879; 2001, N 49, sect. 4554); Article 3, paragraph 5, and Article 35 of the Law of the Russian Federation of 21 May 1993, N 5003-I On customs tariff The Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, No. 821; Legislative Assembly of the Russian Federation, 2001, No. 33, Art. 3429); Part 2 of Article 111 of the Customs Code of the Russian Federation. of the Russian Federation, 1993, No. 1224); Articles 4, 5, 6, 7, 8 and 12 of the Federal Law of 10 February 1999 N 32-FZ "On the introduction of legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 879); articles 178, 206 and 346 parts of the Second Tax Code of the Russian Federation (Collection of Russian legislation, 2000, N 32, sect. 3340); Article 1, paragraph 33, of the Federal Act of 29 December 2000, No. 166-FZ " On amendments and additions to Part Two of the Tax Code, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 18); Article 1, paragraph 25 of the Federal Law of 29 May 2002, No. 57-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026). Article 10. This law shall enter into force on the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 6 June 2003 N 65-FZ